Form 150-310-087 - Application For Real And Personal Property Tax Exemption - 2012

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Application for Real and Personal Property Tax Exemption

For lease, sublease, or lease-purchased property owned by a taxable owner and leased to an exempt public body, insti-

tution, or organization, other than the state of Oregon or the U.S. Government [Oregon Revised Statute (ORS) 307.112]

• The lessee, sublessee, or lease-purchaser of the property must file this form with the county assessor on or before April 1 for the ensuing tax year. See

page 2 of this form for late filing information.

• See Oregon Revised Statute 307.112 and Oregon Administrative Rule 150-307.112 on page 2 of this form for more information.

• This form is available online at: w ww.oregon.gov/dor/property.

Name of organization

For assessor’s use only

Date received

Account number

Mailing address

Telephone number

(

)

Approved

Denied

Late filing fee

State

City

ZIP code

By ____________________

Lease expiration date

E-mail

Exemption applies

to tax year 20 _______ – _______

I am claiming a property tax exemption under the following Oregon Revised Statute (mark one box):

c 307.090 Public body

(other than state of Oregon or the U.S. government)

c 307.140 Religious organizations*

c 307.130 Literary, benevolent, charitable, scientific

c 307.145 Child care facilities, schools, student housing*

institutions, volunteer fire departments*

c 307.147 Senior services centers*

c 307.136 Fraternal organizations*

c 307.580 Industry apprenticeship or training trust*

*You must attach current copies of your organization's Articles of Incorporation, By-Laws, and proof of your status as a non-profit

corporation.

Property description

Account number (as shown on owner's property tax statement)

Name of property owner

Physical address (street address, city)

You must attach a list of all real and personal property you are claiming for exemption. Include detailed and complete descriptions of all

property claimed and costs.

Property use

To qualify for this exemption, the lessee, sublessee, or entity in possession of the property must be using the property for their exempt

purposes. Property not used for qualified purposes before July 1 is taxable.

Describe the purpose of this organization:

Describe how you will use the property, e.g., church services, offices, classrooms, student housing, etc.:

What is the fee for using the parking

Does the property include a parking area?

c Yes

c No

area?

Is any portion of the property you lease used

If yes, what is the square footage of the

Yes

by others?

area used by others:

_____________square feet

If yes, explain and identify the area that is used by others:

Lease or sublease

Your lease or sublease must be for a period of at least one year. A month-to-month tenancy or general rental agreement will not qualify for this exemption.

The actual rent charged must be less than market rent in an amount that is at least equal to what the property tax would be if the property were taxable.

The tax savings resulting from the exemption must be clearly evident and documentary proof that the savings is being passed on to the lessee, sublessee,

or lease-purchaser must be submitted at the time of filing this application. A new application must be filed by the due date if a new lease, sublease, or

lease-purchase agreement or extension or modification to the existing lease, sublease, or lease-purchase agreement is made.

Is property under:

Lease

Sublease

Lease-purchase Type of lease:

Modified gross

Net

Triple-Net

Beginning date: _______________ Expiration date: _______________ Square footage of area leased, subleased, or lease-purchased: ____________

You must attach a current signed copy of your lease, sublease, or lease-purchase agreement.

Late fee

If this form is filed after April 1, a late filing fee must accompany the form. See page 2 of this form for late filing information.